Sexual roleplay is roleplay that has a strong erotic element. It may involve two or more people who act out roles in a sexual fantasy and may be a form of foreplay and be sexually arousing. Many people regard sexual roleplay as a means of overcoming sexual inhibitions. It may take place in the real world, or via an internet forum, chat-room, or email—allowing for physically or virtually impossible erotic interests to be enacted.

How seriously the play is taken depends on the people involved, and the scenario may be anywhere from simple and makeshift to detailed and elaborate, complete with costumes and a script. Nearly any role could become the base material for an erotic experience, and there is no limit to what objects an individual could consider sexual. It may, for example, involve wearing of a costume which is regarded as erotic, such as a miniskirt and stockings, or one or both partners being nude, say for an evening. It may involve elements of dominance and submission, passivity or obedience. It may involve sexual bondage, either being restrained or a sex partner being restrained.

Depending on the play scenario, the roleplay may be before spectators, and bystanders may be unknowing participants in a roleplay. For example, the roleplay may involve house guests or may be taken out of a couple's home and into, say, a bar, street, park etc. A role may require, for example, one or both partners to flirt with a stranger, or for one partner to seduce the other partner's friend, etc. It may also call for one or both partners to, say, strip in a car or park.

The popularity of the Internet has also allowed for online sexual encounters, known as cybersex, which may involve roleplay.

Many of the most common sexual roleplays involve a power differential and form part of the dominance and submission aspect of BDSM. Roles can be general designations of power positions, or very specific, detailed fantasies. Some people, such as those living the Gorean lifestyle make use of an entire imaginary world. The controlling player is often called the top or dominant while the controlled individual is called the bottom or submissive. It can be considered dangerous and therefore a safeword is advised to continue the safety of other(s) in such acts.

Doctor/Nurse/Patient: medical fetishism where the participants play the roles of doctor, nurse, or patient.

Escort – Client: one partner assumes the role of paid escort for an encounter.

Executive – Secretary: one partner assumes the role of a business executive while the other takes the role of their secretary.

Handyman – Housewife: the tradesman enters the housewife's home initially with the intent of carrying out plumbing/maintenance work.

Master – Slave: the slave is required to comply with all demands of the master.

Photographer – Model: this allows one partner to photograph the other as a precursor to sexual interaction.

Stripper – Client: one participant performs a striptease for the other.

Teacher – Student: the student dresses for the part and must do as he/she is told, or is punished.

Other scenarios include:

Ageplay: where an individual acts and/or treats another as if they were a different age. The practice can be regressive, in which the goal is to re-experience childhood, or sexual, recreating a sexual relationship with people of the pretend and/or true ages. Generally this can involve someone pretending to be younger than they actually are, but more rarely can involve assuming an older role.

Animal-play: where a player is treated as a non-human animal such as a dog, pony, or cat.

Authority figure/Misbehaving Adult: where a player takes on the role of an authority figure and blackmails or humiliates his or her partner into sexual activity.

Gender-play: where one or more players take on roles of another gender.

Incest fantasy: also known as incest play, where two or more play the role of family members.

Prison fetish: situational play set in a prison environment. Given real life prisons are same-sex communities, this fetish does lend itself to male on male or female on female activities and settings. Opposite gender play is also possible between inmates and guards or when the setting includes a co-ed facility/institution. Prison play is also an expansion of the uniform fetish by use of inmate, guard, and staff uniforms.

Torturer/Captive prisoner: where one player is a captor who abuses the other, can also include ravishment and kidnap scenarios.

Uniform fetish: one participant dresses in uniform (for instance as a school student, cheerleader, French maid, etc.), while the other participant plays an authority figure (e.g., a parent, teacher, coach, police officer). Can also include scenarios with both participants in uniforms.